2000 (3) TMI 107

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....   [Order per : C.N.B. Nair, Member (T)]. - The impugned order has confiscated a consignment of "Glass for Corrective Spectacles Lenses" and "Assorted White Optical Blanks", and has also demanded duty on another consignment, in addition to imposing penalty on the importer, M/s Indian Optics Pvt. Ltd. and on their Directors. The charge is that the imported goods had been under-valued. 2.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed by the Customs from third party was not genuine and, therefore, should not be relied upon in the proceedings. The impugned order, however, overruled the objection of the appellant and gave the following finding :- "Though this document relied upon by the department is a photocopy of the original invoice, but it is duly authenticated by the Customs officers of the SIIB Branch, Customs House, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....M/s Willowood Ltd., Hong Kong." 3. During the hearing of the case on 14-1-2000, the learned counsel for the appellant submitted that the copy of the invoice relied upon in the proceedings is not authenticated by any Customs officer, even though the impugned order has made observation to that effect. Accordingly, the learned Departmental Representative was directed to make available the authenti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the photocopy of the purported invoice obtained from a third party lacks credibility and no finding could be based on such a document. It is also admitted by both sides that there is no other permissible evidence such as price of contemporaneous imports by others of identical or similar goods to substantiate the charge of under-invoicing The reliance placed by the Commissioner, while passing the ....